Compliance9 min read

The South African contractor's compliance checklist

The registrations, returns and certificates a South African contractor is usually asked for, what each one is, when it is due and where to get it.

Updated: 18 Oct 2026
Facts checked: 18 Oct 2026
Sources: 13 listed

In short

If you read nothing else.

01
Main contractors, tenders and banks ask for the same handful of documents. Keep them current and in one folder.
02
Most are free to obtain. The cost is in letting them lapse.
03
Thresholds and dates change, so check each against its source before relying on it.

In this guide5 sections +

01The business itself
02SARS
03Employees and site access
04Industry registrations
05Keeping it current

A main contractor wants your Letter of Good Standing before you go on site. A tender asks for your tax compliance PIN and CSD number. The bank wants your CIPC documents. Each request is simple on its own. Together they become a week of admin if nothing is kept current. This is the list, in the order most contractors need it.

The business itself

Item	Who needs it	When	Where
CIPC annual return	Every company and close corporation	Companies: within 30 business days after the incorporation anniversary. CCs: in the anniversary month or the month after	CIPC eServices
Beneficial ownership filing	Every company and close corporation	With every annual return, even if nothing changed, and within 10 business days of a change	CIPC eServices
POPIA Information Officer registration	Every business that processes personal information, including sole proprietors	Before the Information Officer takes up duties	Information Regulator eServices portal, free

Two or more successive annual returns outstanding starts CIPC's deregistration process. Since 1 July 2024 an annual return cannot be filed until beneficial ownership information is up to date.

SARS

Item	Who needs it	When
Tax Compliance Status PIN	Anyone tendering or asked to prove tax good standing	Request on eFiling when needed. The status a third party sees is live, not the status when the PIN was issued
VAT registration	Compulsory once taxable supplies exceed the threshold in any 12 months (R2.3 million applied by SARS from 1 April 2026)	Within 21 business days of exceeding the threshold
VAT201 returns	VAT vendors	Usually every two months. Due by the 25th of the following month, or the last business day if filed and paid on eFiling
Provisional tax (IRP6)	Companies, and individuals with business income	1st payment within 6 months of the tax year start (end August for February year-ends); 2nd by the last business day of the tax year
EMP201: PAYE, UIF and SDL	Employers	Within 7 days after each month end
EMP501 reconciliation	Employers	Interim (March to August) and annual (full tax year) submission windows

Employees and site access

Item	Who needs it	Why it matters
Compensation Fund (COIDA) registration	Every employer with one or more employees, including part-time and casual	Required by law; the basis for a Letter of Good Standing
Return of Earnings	Registered employers	Filed annually on CF Online. Without it, no Letter of Good Standing
Letter of Good Standing	Contractors and subcontractors going on site	The Construction Regulations require the client and principal contractor to confirm every contractor is in good standing with the Compensation Fund before work starts
UIF registration	Employers	Contributions are 1% from the employee and 1% from the employer, up to the earnings ceiling
Skills Development Levy	Employers whose payroll is expected to exceed R500,000 in the next 12 months	1% of payroll, paid on the EMP201

Industry registrations

Item	Who needs it	Notes
CIDB registration	Contractors bidding for public-sector construction work	Graded 1 to 9 by class of works. Grade 1 is registered online with no qualifying criteria. See the CIDB guide
NHBRC registration	Anyone building new homes	Each new home must be enrolled at least 15 days before construction starts
Central Supplier Database (CSD)	Anyone doing business with government	Free. CSD checks tax compliance, CIPC records and bank details automatically
B-BBEE sworn affidavit	EMEs, and QSEs that are at least 51% black-owned	Under the Construction Sector Code, contractors with turnover up to R10 million are EMEs. A sworn affidavit replaces a verification certificate

Keeping it current

Keep one folder called Compliance, with a PDF of every current certificate and its expiry date in the file name.
Put every due date in your phone calendar with a reminder two weeks before.
Check your tax compliance status before every tender, not after the PIN has been sent.
Ask subcontractors for their Letter of Good Standing before they come on site, and keep a copy.

Sources

Sources checked 18 Oct 2026. Rules and thresholds change; confirm before you rely on them.

General information, not advice. This guide explains the general position for South African businesses. It is not tax, legal or accounting advice. For your specific situation, speak to your accountant, registered tax practitioner or attorney.